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All Journal JURNAL RELASI STIE MANDALA JEMBER JEA17: Jurnal Ekonomi Akuntansi Jurnal Akuntansi dan Ekonomika Ecopreneur.12 ALMUJTAMAE: Jurnal Pengabdian Masyarakat Akuntansi'45 Al Dzahab Jurnal Riset Akuntansi dan Bisnis Indonesia Balance : Jurnal Akuntansi dan Manajemen Eastasouth Journal of Positive Community Services Easta Journal of Innovative Community Services Eastasouth Journal of Impactive Community Services Jurnal Pengabdian West Science Nusantara Community Empowerment Review Relasi : Jurnal Ekonomi Nusantara Entrepreneurship and Management Review Jurnal Ekonomi, Bisnis dan Manajemen Journal Governance Society Welfare: Jurnal Pengabdian Masyarakat Praktek Kerja Lapang Akuntansi Green Economics: International Journal of Islamic and Economic Education Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management Perspectives on Advanced New Generations of Global and Local Economic Horizons
Devi Maya Sofa
Universitas Teknologi Surabaya
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Hubungan Risiko Nilai Tukar Keuangan Bank Konvensional di Palembang Sebelum dan Pada Masa Pemerintahan Joko Widodo Rizky Ameyliah; Devi Maya Sofa
Nusantara Entrepreneurship and Management Review Vol. 4 No. 1 (2026): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v4i1.2083

Abstract

Penelitian ini diarahkan untuk memahami secara lebih mendalam bagaimana risiko nilai tukar USD terhadap rupiah memengaruhi kinerja keuangan bank konvensional yang beroperasi di Palembang dengan menempatkan analisis pada dua fase waktu yang berbeda yaitu periode sebelum pemerintahan Joko Widodo dan periode sepanjang tahun 2014 hingga 2024. Perhatian utama penelitian terletak pada hubungan antara fluktuasi kurs dengan indikator kinerja keuangan bank berupa ROA NPL dan CAR sekaligus membandingkan seberapa besar kekuatan pengaruh risiko nilai tukar pada masing-masing periode yang memiliki karakteristik ekonomi yang tidak sama. Pendekatan penelitian menggunakan metode kuantitatif dengan desain komparatif dan eksplanatif yang didukung analisis deskriptif korelasi Pearson serta regresi berganda. Sumber data diperoleh dari laporan keuangan bank konvensional publikasi resmi OJK serta data nilai tukar bulanan yang dikeluarkan Bank Indonesia dan lembaga resmi lainnya. Temuan penelitian menunjukkan bahwa risiko nilai tukar memiliki pengaruh yang signifikan terhadap kinerja perbankan khususnya melalui peningkatan NPL yang pada akhirnya menekan tingkat ROA. Pengaruh tersebut terlihat lebih kuat pada masa pemerintahan Joko Widodo seiring dengan meningkatnya tekanan ekonomi global pandemi COVID-19 serta ketidakpastian pasar internasional. Hasil ini menegaskan pentingnya penguatan manajemen risiko serta keterbukaan pengelolaan eksposur valuta asing guna menjaga stabilitas perbankan daerah secara berkelanjutan. This study aims to gain a deeper understanding of how the USD exchange rate risk against the rupiah affects the financial performance of conventional banks operating in Palembang. The analysis spans two distinct time periods: the period before the Joko Widodo administration and the period from 2014 to 2024. The primary focus of the study is the relationship between exchange rate fluctuations and bank financial performance indicators, namely ROA, NPL, and CAR. The study also compares the extent of the influence of exchange rate risk in each period, which has different economic characteristics. The research approach uses a quantitative method with a comparative and explanatory design supported by descriptive analysis using Pearson correlation and multiple regression. Data sources are obtained from the official publications of conventional banks' financial reports, as well as monthly exchange rate data issued by Bank Indonesia and other official institutions. The research findings indicate that exchange rate risk has a significant impact on banking performance, particularly through increasing NPLs, which ultimately depress ROA levels. This influence appears to be stronger during the Joko Widodo administration, along with increasing global economic pressures from the COVID-19 pandemic and international market uncertainty. These results emphasize the importance of strengthening risk management and transparency in managing foreign exchange exposure to maintain sustainable regional banking stability.
Energy Efficiency and Profitability Analysis in Sharia-Compliant Microenterprises Applying Green Business Principles Devi Maya Sofa; Aning Fitriana; Chems Eddine Boukhedimi
Green Economics: International Journal of Islamic and Economic Education Vol. 1 No. 2 (2024): April: Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v1i1.413

Abstract

Microenterprises are crucial to the economic landscape, especially in developing countries, as they contribute significantly to GDP and employment. However, these businesses often face challenges in adopting sustainable practices due to financial constraints, limited resources, and market access issues. This research evaluates the impact of energy efficiency on the profitability of Sharia-compliant microenterprises applying green business principles. By integrating energy-saving measures, such as energy-efficient technologies and optimized consumption, microenterprises can reduce operational costs and improve profitability. Sharia-compliant businesses, which adhere to ethical and sustainable practices, tend to be more open to implementing such green practices. The findings show that energy-efficient microenterprises outperform conventional ones in profitability, as energy-saving leads to lower costs and enhanced competitiveness. The study also highlights the importance of green finance in supporting these enterprises by overcoming financial barriers, allowing them to adopt energy-efficient technologies. Despite the clear benefits, challenges such as high initial investment costs and limited access to efficient technologies remain. Policy intervention, including financial incentives and education, is necessary to address these barriers and enable microenterprises to fully capitalize on energy efficiency. In conclusion, energy efficiency is not only a key driver of profitability for Sharia-compliant microenterprises but also a strategy for long-term sustainability and competitiveness.
TRANSFORMASI DIGITALISASI PERPAJAKAN: TRANSISI DARI DJP ONLINE KE CORETAX PADA INSPEKTORAT DAERAH KABUPATEN BLORA Nawawi Isnan; Devi Maya Sofa
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i1.1264

Abstract

The digital transformation of taxation is a strategic step taken by the Indonesian government to improve administrative efficiency, data accuracy, and fiscal accountability. One of the main implementations of this policy is the implementation of the Coretax Administration System (Coretax), which replaces the previous system, DJP Online. Coretax is designed as an integrated core taxation system capable of integrating various tax reporting and validation applications into a single, standardized national database. This study aims to analyze the transition process from DJP Online to Coretax and assess its impact on tax administration performance at the Blora Regency Inspectorate, as a representative of local government agencies adapting to the new digital-based system. The research method used is descriptive qualitative, with data collection techniques through semi-structured interviews with tax administration staff and observations of tax reporting documents before and after the implementation of Coretax. The analysis was conducted by examining changes in work procedures, obstacles that emerged during implementation, and employee perceptions of the system's effectiveness. To ensure validity, triangulation of sources and methods was conducted so that the research results describe field conditions objectively and comprehensively. The study results showed that the transition period was marked by various obstacles, such as system errors, login difficulties, data matching, and limited employee understanding of the new workflow. These conditions led to increased workloads and reporting delays in the initial implementation phase. However, Coretax has proven capable of improving reporting accuracy through automated data validation, information integration, and reduced input errors. The study concluded that the benefits of digitalization have begun to be seen. However, the system's effectiveness still needs to be strengthened through increased human resource competency, more equitable digital infrastructure support at the regional level, and ongoing support from the central tax authority.
PERAN OTORITAS JASA KEUANGAN DALAM PENEGAKAN HUKUM PRAKTIK PINJAMAN ONLINE ILEGAL DI JAWA BARAT Fakhirah Putri Wijaya; Devi Maya Sofa
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i1.1273

Abstract

Digital technology has revolutionized financial services, yet it has also triggered a surge in illegal online lending. By 2025, West Java recorded the highest cases in Indonesia with loans totaling IDR 20.23 trillion. The high loan rate is not only due to low digital financial literacy but also to the numerous attempts by illegal lenders to commit fraud, such as misusing personal data, charging high interest rates, and intimidating collection methods. The purpose of this research was to examine the role of the Financial Services Authority (OJK) in enforcing the law on illegal online lending practices in West Java, using two approaches: prevention and enforcement. This research used qualitative methods, examining written sources, official reports, regulations, and relevant case studies. The results indicate that the OJK's preventive efforts, such as improving financial literacy and disseminating information to the public, as well as publishing data on legitimate lenders, have had a positive impact. Enforcement efforts through blocking applications, tracking digital crimes, and using financial analysis to trace fund flows have proven quite effective, although illegal lenders continue to adapt and exploit technological gaps. This study recommends strengthening interagency cooperation, optimizing surveillance technology, enhancing data protection, and expanding financial education. These steps are vital to creating a secure and sustainable digital financial environment. This holistic approach ensures protection for all levels of society against evolving digital financial crimes.
SISTEM PENGGAJIAN DIGITAL: MENINGKATKAN EFISIENSI, AKURASI, DAN TRANSPARANSI GAJI ASN DI BAPPEDA JAWA BARAT Ayu Intan Fitriana; Devi Maya Sofa
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i1.1276

Abstract

Pengelolaan gaji dan tunjangan ASN merupakan salah satu hal strategis karena berkaitan langsung dengan kesejahteraan pegawai dan kinerja organisasi. Penelitian ini dilakukan untuk menganalisis efisiensi sistem penggajian digital yang diterapkan di Bappeda Jawa Barat dalam mendukung akurasi dan transparansi pengelolaan gaji dan tunjangan ASN. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Pengumpulan data di Bappeda Jawa Barat dilakukan dengan observasi, pengamatan langsung, serta wawancara untuk mengetahui persepsi dan pengalaman pengguna sistem terhadap efektivitas aplikasi. Hasil penelitian menunjukkan bahwa implementasi sistem penggajian digital yang terintegrasi dengan sistem kepegawaian dapat meningkatkan efisiensi melalui proses sinkronisasi otomatis yang mampu menyederhanakan dan mempersingkat waktu dalam perhitungan gaji dan tunjangan ASN. Adanya fitur sinkronisasi otomatis meminimalisasi kesalahan akibat penginputan data secara manual, sehingga akurasi dalam perhitungan gaji dan tunjangan ASN meningkat. Transparansi dalam pengelolaan gaji dan tunjangan ASN juga meningkat dengan histori perhitungan yang tercatat lengkap pada sistem serta fitur slip pembayaran yang dapat diakses langsung oleh masing-masing pegawai.
STRATEGI MENINGKATKAN DAYA SAING UMKM WARUNG MAKAN BU HAFID DI ERA DIGITAL Achmad Wicaksono; Devi Maya Sofa
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i1.1368

Abstract

The aim of this research is to formulate a strategy to increase the competitiveness of the Warung Bu Hafid MSME. The research was conducted using a qualitative descriptive method. Research data were obtained through in-depth interview techniques, direct observation, and documentation study. The collected data were analyzed through the SWOT framework to identify internal and external factors affecting business competitiveness. The research results identified strengths including strategic location, affordable prices, and delicious food quality, while weaknesses encompass minimal online promotion, lack of digital technology utilization, and monthly sales fluctuations. Opportunities that can be leveraged are local community consumption needs, community empowerment, takeaway services, and busy lifestyle trends, whereas threats include changes in consumer habits, rising raw material prices, dependence on local markets, and digital competition. Based on the SWOT matrix, the research formulated four strategy categories: SO Strategy (developing practical meal packages and pre-order services), WO Strategy (forming local digital teams and late-month promotions), ST Strategy (loyal customer ambassador programs and "hidden gem" concept), and WT Strategy (consistent digital campaigns and referral loyalty systems) which are expected to enhance competitiveness through market expansion, sales stabilization, and brand awareness improvement.
Pelatihan Penanaman Jiwa Kewirausahaan dengan Menyediakan Jasa Kesehatan Bekam Yang Meningkatkan Perekonomian Masyarakat Manuel Aristo Surbakti; Devi Maya Sofa; Agus ST; Totok Mardianto; Petrus Fraidylegif Putra Djatu; Michael Oswald; Dandi Prahasta; Imelda Sheravin Sero; Luqman Arief Hidayat
Eastasouth Journal of Impactive Community Services Vol 3 No 03 (2025): Eastasouth Journal of Impactive Community Services (EJIMCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejimcs.v3i03.363

Abstract

Pelatihan ini bertujuan meningkatkan kemampuan warga dalam berwirausaha di bidang kesehatan melalui terapi tradisional Bekam. Kegiatan dilaksanakan di Balai RW 6 Kelurahan Karangpoh, diikuti oleh warga. Metode pelatihan mengombinasikan ceramah, diskusi, dan praktik langsung. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman warga tentang konsep terapi Bekam, kemampuan warga menggunakan peralatan untuk Bekam dan melakukan terapi Bekam, serta keingan dan peluang warga untuk membuka usaha di bidang terapi tradisional Bekam. Pelatihan ini memberikan kontribusi positif dalam meningkatkan kualitas jiwa wirausaha warga dalam bidang kesehatan di Surabaya.
Co-Authors Abd Adim, Abd Achmad Wicaksono Achmad Wicaksono Achmad Wicaksono Ade Rahmat Adinda Putri, Yuliana Agus Agus ST Aji, Susilo Ali Hardana Amada Ramadhani Amal, Achlosul Amelia Dwi Lestari Andriani, Rena Anggraini Dianita Anggraini, Salsa Ardana Aning Fitriana Arisandi, Kirana Aristo Surbakti, Manuel Ayu Intan Fitriana Chems Eddine Boukhedimi Cholidah, Lely Nurul Dandi Prahasta Dandi Prahasta Dea Putri Aprilia Dedali, Sindhu Hargo Delyra Ifanary Denny Iswanto Deti Devi Masito, Risca Djatu, Petrus Fraidy Legif Putra Djatu, Petrus Fraidylegif Putra Djenal, Michael Oswald Kritiano Efendy, Edy Ervitasari, Devi Fadhillah, Ilma Faizi, Afiffuddin Nur Fakhirah Putri Wijaya Falach, M. Zidnal Febyanti, Triana Fidyah Arini Kusuma Wardhani Fraidylegif Putra Djatu, Petrus Haldi Jofanda Halimatus Sa’diyah Haryati, Tati Hidayat, Luqman Arif Hilmawan, Tanta Ika Fitri Ulfindrayani Imelda Sheravin Sero Jannah, Riyadotul Khamidah, Yuni Astriana Kirana Arisandi Kirana Arisandi Kukuh Rambu Rabbani Kurniawan, Dhea Salsabila Kusman Paluala Kusuma Wijaya Lailiyah, Nikmatul Lukman Arif Hidayat Lukman Hakim Luqman Arief Hidayat M. Taufiq Hidayat Manuel Aristo Surbakti Manuel Aristo Surbakti Mardianto, Totok Michael Oswald Michael Oswald Kritiano Djenal Muhammad Rafif Mutiara Reka Oktavia Nadia, Syarifah Nadya Ayu Oktaviani Nadya, Indy Nawawi Isnan Norlinstia Masi Bapa Novie Noordiana Rachma Yulia Oktavia, Igga Petrus Fraidylegif Putra Djatu Petrus Fraidylegif Putra Djatu Prakoso, Firza Agung Putri, Rizka Yunita Dwi Rahayuningsih, Yanti RAMDHANI, REVIANDY AZHAR Rizka Yunita Dwi Putri Rizki Ramadhani Rizky Ameyliah Robita, Dinda Rotama, Bintang Armando Salsa Ardana Anggraini Salsa Ardana Anggraini Santya, Fitra Afri Sembiring, Jetro Fery Boy Manumpak Septika Sero, Imelda Sheravin Shallom Glory Tanjaya Shinta Octy Fauziah Sinta Sitorus, Michael Pandapotan Sujudi, Muhammad Supriyadi Surbakti, Manuel Aristo Syahputeri , Nadine Ramadhani Fauzi Syaldina Malaika Tasya, Argita Pramestia yani, Tri Oktawi Yoesoef, Ardiana Yulia, Novie Noordiana Rahma Yuliana Adinda Putri Yuliana Adinda Putri Yunanda, Amelia Sabrina Yuniarta, Alfian Zulharman Zulharman Zulharman Zupita